Content - Legal structure

Legal structure: decision-making guidance

Your choice of legal form defines the legal requirements that will influence the future scope of your business. The choice you make also has financial, tax and personnel-related consequences. Accordingly, factors such as liability risks, business partners, financing, taxes and accounting constitute important decision-making criteria. The legal basis for corporate law in Switzerland is primarily set out in the Swiss Code of Obligations (CO).

Overview of legal structures

An overview with useful information about the most important legal forms is provided in our overview of legal structures.

Legal advice

It is advisable to seek legal advice well in advance, to clarify the implications and (tax) consequences of choosing a specific legal form. For this purpose, you may want to consult one of the following specialist associations:


Before your consultation with a specialist or an expert, take some time to consider which aspects are important to you: today and in the future. The following questions are intended to facilitate your preparation work and help keep costs at bay:   

  • Do you want to set up your company alone or with other person/s?   
  • How much capital do you have for setting up and developing your company? 
  • How capital-intense is your business activity and what are your anticipated capital needs over the next three to five years?
  • To what extent does your product or service depend on you as an individual?
  • Are you prepared to assume liability for commitments and obligations of the company with your private assets?
  • Will you be hiring staff?
  • How fast will your company grow?
  • What increase in personnel do you expect over the next three to five years?  

Further information

In addition to this website, information about legal forms and corporate law is available (in German) from the